XT 2001-04 - Prompt Filing of Motor Fuel Tax Returns -
May 25, 2001
Section 5735.06 of the Revised Code requires Ohio licensed
motor fuel dealers to file a tax return with the Treasurer of
State on or before the last day of the month following the
reporting period. Dealers who file their return beyond the
statutory filing period three or more times
in any twelve month period are considered "habitually
delinquent." The department reserves the right to
review a dealer’s filing habits and may consider a dealer
"habitually delinquent" if that dealer is consistently late
in filing their returns over an extended period of time even
though the dealer may be delinquent less than three times
during the current twelve month period. The policy of the
department is to begin proceedings to revoke the license of
dealers determined to be habitually delinquent.
In order to prevent the possible revocation of your motor
fuel dealer’s license, you are encouraged to timely file your
motor fuel tax returns. Please contact the Motor Fuel Tax
Compliance Unit at (614) 466-3503 if you have any questions.